The synthesis of dialkyl(silyl)stannylium borates 2[B(C(6)F(5))(4)] by reaction of a stable beta-silyl-substituted stannylene 3 with silylarenium borates 4[B(C(6)F(5))(4)] is reported. The stannylium borates 2[B(C(6)F(5))(4)] are characterized by NMR spectroscopy and single-crystal X-ray diffraction, supported by the results of quantum mechanical calculations. The accumulated experimental and theoretical data indicate that the stannylium ions 2 are not stabilized by beta-silyl hyperconjugation and that intramolecular C-H/Sn(+) interactions are not important.